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A taxpayer has enquired whether a restructuring through the contribution of shares can qualify for the special Corporate Tax regime and if the underlying reasons are valid. The DGT indicates that this is possible provided that the requirements for residence, minimum participation, and activity are met, and that the stated economic reasons are valid.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora y las sociedades aportantes no pueden tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de concentrar patrimonio empresarial, canalizar dividendos para nuevas inversiones y limitar la responsabilidad de la inversión se consideran económicamente válidos.
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